EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Research Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Accounting law"
Narrow search

Narrow search

Year of publication
Subject
All
Bilanzrecht 3,074 Accounting law 2,633 Deutschland 1,697 Germany 1,563 IFRS 1,082 Bilanzierungsgrundsätze 485 Accounting standards 477 Jahresabschluss 476 Financial statement 449 USA 302 Bilanzierung 294 United States 288 Balancing accounts 287 Rechnungswesen 270 Accounting 261 Welt 238 World 238 Bilanz 227 Rechnungslegung 205 Konzernabschluss 185 Consolidated financial statements 181 Bilanzpolitik 170 Handelsrecht 148 Wirtschaftsprüfung 148 Steuerbilanz 147 Accounting policy 146 Financial audit 145 Rechtsreform 145 Legal reform 143 Reform 138 EU countries 132 EU-Staaten 132 Accounting valuation 125 Bilanzielle Bewertung 125 Steuerrecht 124 International Financial Reporting Standards 122 Handelsgesetzbuch 121 Tax accounting 115 Corporate Governance 111 Jahresabschlussprüfung 109
more ... less ...
Online availability
All
Free 219 Undetermined 194
Type of publication
All
Article 1,668 Book / Working Paper 1,389 Journal 26 Other 3
Type of publication (narrower categories)
All
Article in journal 1,228 Aufsatz in Zeitschrift 1,228 Aufsatz im Buch 451 Book section 451 Hochschulschrift 298 Thesis 250 Graue Literatur 134 Non-commercial literature 134 Lehrbuch 128 Textbook 118 Collection of articles of several authors 98 Sammelwerk 98 Gesetz 71 Working Paper 71 Arbeitspapier 70 Law 70 Kommentar 68 Bibliografie enthalten 58 Bibliography included 58 Konferenzschrift 50 Dissertation u.a. Prüfungsschriften 45 Aufsatzsammlung 40 Mehrbändiges Werk 39 Multi-volume publication 39 Handbook 35 Handbuch 35 Conference proceedings 33 Guidebook 28 Ratgeber 28 Reprint 28 Case study 25 Fallstudie 25 Aufgabensammlung 19 Festschrift 15 Bibliografie 14 Quelle 14 Amtsdruckschrift 10 Commentary 10 Government document 10 Collection of articles written by one author 8
more ... less ...
Language
All
German 2,015 English 981 Undetermined 70 French 25 Polish 14 Italian 3 Russian 2 Finnish 1 Swedish 1
more ... less ...
Author
All
Küting, Karlheinz 70 Zwirner, Christian 41 Müller, Stefan 39 Hoffmann, Wolf-Dieter 34 Meyer, Claus 33 Lüdenbach, Norbert 32 Petersen, Karl 32 Kessler, Harald 26 Baetge, Jörg 22 Wöhe, Günter 22 Federmann, Rudolf 19 Zülch, Henning 19 Herzig, Norbert 18 Zimmermann, Jochen 18 Budde, Wolfgang Dieter 17 Kirsch, Hanno 17 Oser, Peter 17 Theile, Carsten 17 Weber, Claus-Peter 17 Freidank, Carl-Christian 16 Velte, Patrick 16 Wüstemann, Jens 16 Böcking, Hans-Joachim 15 Kirsch, Hans-Jürgen 15 Ballwieser, Wolfgang 14 Hoffmann, Sebastian 14 Bertram, Klaus 13 Ernst, Christoph 13 Künkele, Kai Peter 13 Moxter, Adolf 13 Pellens, Bernhard 13 Großfeld, Bernhard 12 Haller, Axel 12 Leuz, Christian 12 Marx, Franz Jürgen 12 Moehrle, Stephen R. 12 Brönner, Herbert 11 Coenenberg, Adolf Gerhard 11 Harms, Jens E. 11 Kußmaul, Heinz 11
more ... less ...
Institution
All
World Bank 15 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 11 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 10 NWB Verlag 8 Haufe-Lexware GmbH & Co. KG 7 International Accounting Standards Committee 7 Verlag Dr. Kovač 7 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 6 Erich-Schmidt-Verlag <Berlin> 5 Helmut-Schmidt-Universität 5 Institut der Wirtschaftsprüfer in Deutschland 5 Springer Fachmedien Wiesbaden 4 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 4 Deutsches Reich / Reichsgericht 3 Peat, Marwick, Mitchell und Co. <Frankfurt, Main> 3 Peter Lang GmbH 3 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 3 Stollfuß Medien GmbH & Co. KG 3 Verlag C.H. Beck 3 Verlag Franz Vahlen 3 Ernst & Young AG, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft <Stuttgart> 2 Gesellschaft für Wirtschafts- und Sozialwissenschaften / Ausschuß für Unternehmensrechnung 2 Hamburger Revisions-Tagung <3, 2004, Hamburg> 2 IDW-Verlag 2 Institut für Revisionswesen <Münster, Westfalen> 2 Linde Verlag 2 Ludwig-Fröhler-Institut für Handwerkswissenschaften 2 Mohr Siebeck GmbH & Co. KG 2 National Bureau of Economic Research 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 PricewaterhouseCoopers GmbH 2 Syneco ASBL 2 Verlag Dr. H. H. Driesen GmbH 2 American Institute of Certified Public Accountants 1 Arbeitskreis Bilanzrecht der Hochschullehrer Rechtswissenschaft 1 Asia-Pacific Economic Cooperation Conference <1980, Canberra> 1 BDO Deutsche Warentreuhand Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft 1 BDO-Auxilia-Treuhand GmbH 1 Bergische Universität Wuppertal 1 Bilanztage 10 Jahre BiRiLiG: Bilanzrecht vor Neuen Reformzwängen <1995, Göttingen> 1
more ... less ...
Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 94 WPg : Kompetenz schafft Vertrauen 93 Der Betrieb 83 Betriebs-Berater : BB 52 IRZ : Zeitschrift für internationale Rechnungslegung 36 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 32 Das neue deutsche Bilanzrecht : Handbuch für den Übergang auf die Rechnungslegung nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG) 29 Betriebswirtschaftliche Forschung und Praxis : BFuP 27 Research in accounting regulation 23 Europäische Hochschulschriften / 5 20 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 18 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 18 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 17 Globalisation of accounting standards 16 Accounting horizons : a quarterly publication of the American Accounting Association 15 Der Betrieb / Beilage 15 Lehrbuch 15 The accounting review : a publication of the American Accounting Association 15 Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB 14 Das Gesetz zur Modernisierung des Bilanzrechts (BilMoG) : neue Herausforderungen für Rechnungslegung und Corporate Governance 14 Jahrbuch für Controlling und Rechnungswesen 14 StuB 14 The early years of the International Accounting Standards Committee 14 Abacus : a journal of accounting, finance and business studies 13 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 13 BilMoG und Controlling : [das Bilanzrechtsmodernisierungsgesetz im Überblick ; wichtige Neuregelungen und deren Umsetzung im Controlling ; Konsequenzen für das Berichtswesen] 12 Europäische Hochschulschriften / 2 12 NWB Studium Betriebswirtschaft 12 Steuer, Wirtschaft und Recht : SWR 12 Steuerliche Gewinnermittlung nach dem Bilanzrechtsmodernisierungsgesetz 12 Gabler Edition Wissenschaft 11 Journal of accounting and public policy 11 RWZ aktuell : Recht & Rechnungswesen 11 Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften 11 Advances in accounting : a research annual 10 Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz 10 Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management 10 European accounting review 10 Journal of accounting & economics 10 Journal of management & governance 10
more ... less ...
Source
All
ECONIS (ZBW) 2,852 USB Cologne (EcoSocSci) 224 RePEc 6 BASE 3 EconStor 1
Showing 1 - 50 of 3,086
Cover Image
Does every accounting issue need a solution?
Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561
Persistent link: https://ebtypo.dmz1.zbw/10013362779
Saved in:
Cover Image
The effects of new accounting standards on firm value : the K-IFRS 1116 Lease
Chung, Hae Jin - In: International Journal of Financial Studies : open … 10 (2022) 3, pp. 1-14
We examine how the implementation of the K-IFRS No.1116 Lease affects firm value. This new accounting standard mandates capitalization of all leases, resulting in changes in the key accounting leverage ratios and rates of return. The contracting costs hypothesis suggests that changes in...
Persistent link: https://ebtypo.dmz1.zbw/10013368400
Saved in:
Cover Image
Accounting standards : the "too difficult" box : the next big accounting issue?
Barth, Mary E. - In: Accounting and business research 52 (2022) 5, pp. 565-577
Persistent link: https://ebtypo.dmz1.zbw/10013362787
Saved in:
Cover Image
International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
Persistent link: https://ebtypo.dmz1.zbw/10013334995
Saved in:
Cover Image
Capital Structure Effects Associated with the New Lease Accounting Standard
Ferreira, Petrus (Petri); Landsman, Wayne R.; Rountree, … - 2022
This study finds that the requirement of ASC 842 for firms to capitalize operating leases in financial statements beginning in 2019 resulted in firms affected by the standard reducing existing debt amounts on average between 7% and 10% relative to unaffected firms. We also find that firms with...
Persistent link: https://ebtypo.dmz1.zbw/10013404182
Saved in:
Cover Image
Trade Union Membership in Eastern and Western Germany : Convergence or Divergence?
Schnabel, Claus; Wagner, Joachim - 2021
An empirical analysis of various waves of the ALLBUS social survey shows that the level and the structure of unionization has become more and more similar in eastern and western Germany in the period 1992 to 2000. The originally high level of union density in eastern Germany has dropped below...
Persistent link: https://ebtypo.dmz1.zbw/10013320074
Saved in:
Cover Image
IFRS 16 : The Road to Compliance
Kumar, Jm; Patel, Devang; Pandit, Ketkee - 2021
Persistent link: https://ebtypo.dmz1.zbw/10013233361
Saved in:
Cover Image
Regulating Accountability : An Early Look at the Banking Executive Accountability Regime (BEAR)
Sheedy, Elizabeth A.; Canestrari-Soh, Dominic - 2021
Following its enactment in early 2018, the Banking Executive Accountability Regime (BEAR) came into force for the largest Australian banks from July 2018, and for all other authorised deposit-taking institutions (ADIs) from July 2019. This research examines the experiences of ADIs in...
Persistent link: https://ebtypo.dmz1.zbw/10013241721
Saved in:
Cover Image
Concepts-Based Accounting Standards
Penno, Mark - 2021
While comparability across firms and consistency over time are generally held to be fundamental goals of financial reporting, I provide an analytic representation of a concept that explains why concepts-based accounting standards cannot assure comparability and why their induced consistency may...
Persistent link: https://ebtypo.dmz1.zbw/10013248061
Saved in:
Cover Image
Real Effects of Financial Reporting on Innovation : Evidence from Tax Law and Accounting Standards
Williams, Braden; Williams, Brian - 2021
This study examines whether financial accounting standards moderate the effectiveness of tax policy. Specifically, we examine whether myopic managers’ focus on short-term financial reporting reduces the effectiveness of tax subsidies that incentivize innovation. We employ a novel setting, the...
Persistent link: https://ebtypo.dmz1.zbw/10013248065
Saved in:
Cover Image
Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice / D 29 (2021) 2, pp. 1-17
The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...
Persistent link: https://ebtypo.dmz1.zbw/10012672056
Saved in:
Cover Image
The Effects of the Adoption of IFRS 9 on the Comparability and the Predictive Ability of Banks' Loan Loss Allowances
Lejard, Christophe; Paget-Blanc, Eric; Casta, Jean-Francois - 2021
This research investigates how the adoption, in 2018, of the IFRS 9 standard has affected banks’ loan loss provision and allowance disclosures. This constitutes one of the first post-implementation tests of this new standard. Overall, we found that the introduction of IFRS 9 has translated...
Persistent link: https://ebtypo.dmz1.zbw/10013236353
Saved in:
Cover Image
The financial reporting system : what is it?
Power, Michael - In: Accounting and business research 51 (2021) 5, pp. 459-480
Persistent link: https://ebtypo.dmz1.zbw/10012624072
Saved in:
Cover Image
The association of SFAS 166/167 and cost of equity capital : evidence from banks
Zhao, Qiuhong; Forgione, Dana A. - In: Journal of financial management, markets and institutions 9 (2021) 1, pp. 2150001-1-2150001-32
Persistent link: https://ebtypo.dmz1.zbw/10012663775
Saved in:
Cover Image
The legitimacy of global accounting rules : a note on the challenges from path-dependence theory
Pittroff, Esther - In: Journal of management & governance 25 (2021) 2, pp. 379-396
Persistent link: https://ebtypo.dmz1.zbw/10012547689
Saved in:
Cover Image
The changes of Polish accounting regulations after the 1989 political transformation incorporation of global solutions
Babuska, Ewa W. - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-11
Persistent link: https://ebtypo.dmz1.zbw/10012616129
Saved in:
Cover Image
Unaccounted-For Accounting Standards : The SEC’s Unconstitutional Delegation to FASB
Wheeler, Gregory - 2021
While federal administrative agencies are authorized to coordinate with private entities, it is outside their authorization to delegate their authority to the private entity. Accounting standards, which affect how publicly traded companies disclose their financial information to stockholders and...
Persistent link: https://ebtypo.dmz1.zbw/10013310526
Saved in:
Cover Image
The Great Chinese Inequality Turnaround
Kanbur, Ravi; Wang, Yue; Zhang, Xiaobo - 2021
China’s high income and wealth inequality has long attracted the interest of policymakers and re-searchers, yet surprisingly little has been done since 2010 on inequality trends. Given China’s evolving economic structure and the government’s adoption of new policy tools in recent years, we...
Persistent link: https://ebtypo.dmz1.zbw/10013315461
Saved in:
Cover Image
The concept of prudence in theory and practice
Šestanj-Perić, Tanja; Kozjak, Suzana Keglević - In: International journal of economic sciences : IJoES 9 (2020) 1, pp. 156-178
Persistent link: https://ebtypo.dmz1.zbw/10012269262
Saved in:
Cover Image
The Impact of Governmental Accounting Standards on Public-Sector Pension Funding
Anantharaman, Divya - 2020
The funding policy for defined benefit pension plans covering government employees represents an important decision for government entities sponsoring those plans. In recent years, a number of state and local governments have experienced extreme funding shortfalls (e.g., New Jersey, Illinois,...
Persistent link: https://ebtypo.dmz1.zbw/10012848163
Saved in:
Cover Image
Determinants and Consequences of Firms’ Derivative Accounting Decisions
Pierce, Spencer - 2020
Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge accounting, which is intended to better represent the...
Persistent link: https://ebtypo.dmz1.zbw/10012855911
Saved in:
Cover Image
Does Financial Reporting Regulation Influence the Value of Cash Holdings?
Karpuz, Ahmet - 2020
We investigate how the value of cash holdings changes following the mandatory adoption of International Financial Reporting Standards (IFRS), which is viewed as an exogenous shock to information asymmetry between firms and outside investors. Using firm-level data from 47 countries, we find that...
Persistent link: https://ebtypo.dmz1.zbw/10012823061
Saved in:
Cover Image
Influencing of International Accounting Reporting Standards on Quality of Financial Reports
Sovaniski, Tim - 2020
IASB states that the main objective of financial reporting is to provide information that is useful to investors, creditors and others in making investment, credit and similar resource allocation decisions. This study sought to find out if the adoption of IFRS had affected the financial...
Persistent link: https://ebtypo.dmz1.zbw/10012826691
Saved in:
Cover Image
Geographical and sectoral diversity of the statement of comprehensive income with IAS
Prewysz-Kwinto, Piotr - In: European research studies 23 (2020) 1, pp. 507-525
Persistent link: https://ebtypo.dmz1.zbw/10012286776
Saved in:
Cover Image
The dynamics of audit market and financial reporting under International Financial Reporting Standards : the case of Romanian listed companies
Tache, Marta - In: Journal of accounting & management information systems … 19 (2020) 1, pp. 139-157
Persistent link: https://ebtypo.dmz1.zbw/10012388720
Saved in:
Cover Image
Die handelsrechtliche und steuerrechtliche Gewinnermittlung unter dem revidierten Rechnungslegungsrecht
Bertschinger, Michael - 2020
Die vorliegende Arbeit befasst sich mit dem Verhältnis zwischen handels- und steuerrechtlicher Gewinnermittlung für das am 1. Januar 2015 in Kraft getretene revidierte Rechnungslegungsrecht nach Obligationenrecht. Durch die Anwendung des steuerrechtlichen Massgeblichkeitsprinzips auf die...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012671823
Saved in:
Cover Image
On The Legitimacy of Accounting Standards
Penno, Mark - 2020
While it is generally accepted that legitimacy is a desirable feature of accounting standards, ‘legitimacy' remains vaguely defined. Accordingly, I develop a model which highlights the role that accounting plays in classifying a manager's strategically structured transactions. The model...
Persistent link: https://ebtypo.dmz1.zbw/10012851513
Saved in:
Cover Image
"Big 4" influence on audit market
Tache, Marta - In: Central European economic journal 7 (2020) 54, pp. 143-156
The main purpose of this paper is to determine the impact that Big 4 companies have had after the adoption of International Financial Reporting Standards (IFRS) became mandatory on the audit market. Thus, after thorough research of the specialised studies, the impact of the financial reporting...
Persistent link: https://ebtypo.dmz1.zbw/10012435390
Saved in:
Cover Image
Principles-based versus rules-based : accounting standards precision and financial restatements in China
In: Asian review of accounting 30 (2022) 4, pp. 581-615
Persistent link: https://ebtypo.dmz1.zbw/10013455316
Saved in:
Cover Image
Insights into neo-institutional theory in accounting and auditing regulation research
Haapamäki, Elina - In: Managerial auditing journal 37 (2022) 3, pp. 336-357
Persistent link: https://ebtypo.dmz1.zbw/10013165101
Saved in:
Cover Image
Bilanzierung nach Handels- und Steuerrecht : unter Einschluss der Konzernrechnungslegung und der internationalen Rechnungslegung ; Kontrollfragen ; Aufgaben und Lösungen ; Lernprog...
Theile, Carsten - 2022 - 32., aktualisierte und erweiterte Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013266141
Saved in:
Cover Image
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://ebtypo.dmz1.zbw/10013419442
Saved in:
Cover Image
Pensionsrückstellungen im Zuge eines europäischen Bilanzsteuerrechts
Siebenlist, Georg Philipp - 2022 - 1. Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013201819
Saved in:
Cover Image
Essays on corporate social responsibility disclosure, accounting for crypto assets and technological advancements in the audit
Schramm, Florian - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013257192
Saved in:
Cover Image
The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
Persistent link: https://ebtypo.dmz1.zbw/10013262650
Saved in:
Cover Image
Haufe IFRS-Kommentar
Lüdenbach, Norbert; Hoffmann, Wolf-Dieter; Freiberg, Jens - 2022 - 20. Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012705484
Saved in:
Cover Image
Jahresabschluss : Bilanzen nach Handels- und Steuerrecht
Tanski, Joachim S. - 2022 - 7. überarbeitete Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012695806
Saved in:
Cover Image
Leasing unter Bankenaufsicht : eine kritische Analyse der Begründung und Ausgestaltung regulatorischer Maßnahmen sowie deren Überprüfung durch den Jahresabschlussprüfer
Nemet, Marijan - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012795926
Saved in:
Cover Image
Beck'scher Bilanz-Kommentar : Handels- und Steuerbilanz : §§ 238 bis 339, 342 bis 342a HGB
Grottel, Bernd; Justenhoven, Petra; Schubert, Wolfgang J.; … - 2022 - 13., neu bearbeitete Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012619370
Saved in:
Cover Image
NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2022 - 13., aktualisierte Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012619931
Saved in:
Cover Image
Der Goodwill in der Bilanz : Behandlung und Bedeutung im Bilanz-, Steuer- und Privatrecht – Stand und Perspektiven
Reiser, Tobias - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012818803
Saved in:
Cover Image
HGB und IFRS für KMU aus einer system-, prinzipien- und zweckorientierten Perspektive : welches der beiden Rechnungslegungssysteme ist die bessere Rechnungslegungsgrundlage für Deu...
Luckas, Nico - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012804677
Saved in:
Cover Image
Value relevance of excess return on pension assets and pension OCI components
Yu, Kun - In: Accounting and business research 52 (2022) 4, pp. 347-376
Persistent link: https://ebtypo.dmz1.zbw/10013362765
Saved in:
Cover Image
European participation in setting global accounting standards : three empirical essays on the due process of EFRAG
Gäumann, Martin - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013366061
Saved in:
Cover Image
Revenue recognition accounting : understanding the impact of ASC 606
McCallum, Brent; McCallum, Chloe - In: Review of business & finance studies : RBFS 13 (2022) 1, pp. 31-45
Persistent link: https://ebtypo.dmz1.zbw/10013415291
Saved in:
Cover Image
The origin of true and fair view in the Czech accounting
Zárybnická Žárová, Marcela - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 331-342). 2022
Persistent link: https://ebtypo.dmz1.zbw/10013449162
Saved in:
Cover Image
Concepts-based accounting standards
Penno, Mark - In: Abacus : a journal of accounting, finance and business … 58 (2022) 2, pp. 209-232
Persistent link: https://ebtypo.dmz1.zbw/10013396018
Saved in:
Cover Image
NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2022 - 14. aktualisierte Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013342902
Saved in:
Cover Image
The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://ebtypo.dmz1.zbw/10013332651
Saved in:
Cover Image
Challenges of IFRS implementation in emerging economies : the case of Lebanon
Sadaka, Sami F. - In: Accounting history : journal of the Accounting History … 27 (2022) 4, pp. 497-523
Persistent link: https://ebtypo.dmz1.zbw/10013435362
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...